Filling out the time sheet sample. How to correctly fill in the time sheet. Maternity and parental leave

Accounting and control are two basic postulates of business. That's why timesheet relevant for all companies that have at least one employee in the state. And these are not just internal documents for calculating remuneration and identifying violations. It is the responsibility of every employer established by law RF. The correctness of keeping time records is controlled by labor and tax regulators, Rosstat and the labor inspectorate. Therefore, in a company with hired personnel, the entire package of internal documents regulating timekeeping must be implemented.

Time sheet - standards, rules and methods of maintaining

The procedure and rules for keeping records of working time in an organization are regulated primarily by Article 91 of the Labor Code of the Russian Federation (part 4), which states that all employers are required to keep regular records of working hours for each employee of their enterprise. Only on the basis of this register can salaries and bonuses, compensation payments for vacation and sick leave, as well as other subsidies to the employee, be calculated. Every month, all enterprises with hired personnel must fill out the time sheet, regardless of their legal status and organizational form: and jur. individuals and individual entrepreneurs.

Secondly, the time sheet, being the primary accounting document and personnel office work, is subject to the regulatory requirements reflected in the Decree of the Goskomstat of Russia No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment."

The main requirements for the primary account:

Only the employee of the enterprise appointed to this function by order has the right to keep records of working time, otherwise his actions during the check will be recognized as illegal, and the register itself will be invalid. In this case, the employer must first offer the employee to perform this functionality for an additional fee, and he has the right to refuse this duty. The unpaid work of maintaining the accounting register is also illegal. As a result, before the start of filling out the time sheet, the enterprise must ratify the order on the introduction of a timekeeper with all the details, including the employee's visa on familiarization. The position of the employee does not matter, it can be:
Methods of maintaining accounting records for hours worked are not regulated by law. Key rule here - the use of any of the methods is fixed by the local regulation on timekeeping and internal labor regulations.
Without a regulation approving the rules for internal accounting, the time sheet will be invalidated
Back in 2013 regulations it was found that each employer has the right, at its discretion, to choose the method of accounting that is more convenient for the enterprise, these can be:
- manual method, when the timekeeper keeps a register on hard copy by regularly filling it out by hand. This method takes place in companies where there is a minimum number of employees and accounting is elementary, for example, when everyone works the same amount of time, without overtime;
- electronic form, for example, keeping a time sheet in excel program. This is the most common method for small and medium enterprises. Excel allows the timekeeper, using formulas previously entered into the file, to automatically calculate the final figures for each employee, department, organization and store all timesheets in in electronic format in general for the year;
  Easy to keep spreadsheet in excel format
- automatic timekeeping is the most efficient online method, which, being connected with 1C and the enterprise access system, allows you to control the entry / exit of each employee in real time. Each head of a structural unit or CEO has the opportunity to view the time worked for each subordinate (and for himself). It is clear that such an account is used for large enterprises, as well as in departments and government agencies. This method makes it possible to reduce errors to zero, reduce the influence of the human factor and automate the process.
  In the 1C program associated with access control, accounting is actually carried out automatically
According to the form, there are four possible options for maintaining a time sheet:
Storage of accounting documents should be carried out on the basis of archiving requirements, as well as Article 29 of Law No. 402-FZ. Shelf life - 5 years.

The correctness and regularity of filling out the time sheet is controlled during cameral and field checks. The labor inspectorate can also check how the time sheet is kept. Therefore, the control of primary documentation is a serious process for all employers.

Participates in the accounting of working hours and in the statistical reporting on the enterprise.

The time sheet is useful for correct internal accounting for certain types of employees' working hours. It provides a full-fledged justification for monetary demotivation, as well as the dismissal of negligent employees, being an employer's insurance in case of labor disputes(both internal and judicial). And timesheets, when used correctly, are a good analytical tool. management accounting, on its basis, you can regularly build schedules and analyze the efficiency of using working time in the enterprise.

Video review: competent organization of timekeeping

How to fill out the timesheet correctly

First of all, you need to learn the basic requirements for maintaining time records:

The accounting register should be based on the production calendar approved at the level of the Government of the Russian Federation. The regulatory basis for determining non-working days is regulated by Article 112 of the Labor Code of the Russian Federation. In the production calendar for each year, the number of working, holidays, as well as pre-holiday days shortened by 1 hour is determined. The number of working hours for each quarter is regulated, transfers are established under the standard working schedule.
The time sheet opens on the first calendar day of the month and closes on the last day. In case of production necessity, interim reporting is allowed, which is submitted on the fifteenth day of each month.
It is forbidden to enter data in advance. Therefore, the time sheet must be completed and sent for approval on the first working days after the end of the month. The timing of the procedure must be set in an internal act.
Accounting can be kept both for structural divisions of the organization, and for the enterprise as a whole. This item must be established in the internal accounting regulations. If accounting is carried out separately, as many time sheets are drawn up as there are departments in the organization.
Each cell in the spreadsheet must be completed.
When applying for a job, each employee is assigned a personnel number. It is illegal to change this code within labor activity person in the enterprise, that is, when the position of the employee changes, he remains the same. And even when a person is dismissed, his personnel number is not assigned to anyone else for three years.
When filling out the time sheet, unified codes for recording working hours approved by the State Statistics Committee are used. There are two options to choose from - alphabetic and numeric. Which one will be used should be determined in the accounting regulations.

The Ministry of Finance of the Russian Federation in its comments on the accounting of working time drew the attention of the declarants that there are 2 types of timesheet design (see Letter No. 02–06–10/32007):

continuous method - information on the amount of time worked is recorded for each day of the month;
deviation method - when only indicators that are not related to the standard are recorded production process(a person was absent from work, was on a business trip, was on another vacation or had a rest without pay, etc.).

Step-by-step algorithm for filling out the time sheet

For a sample, let's take the unified form T-13, which reflects the scheme as fully as possible. The order of filling is as follows:

First of all, a timesheet header is drawn up, where the standard for personnel records requisites:
In a tabular form, the daily data of the accounting register is filled in. Column content:
The time sheet must be printed on paper and endorsed by responsible employees:

Table: timesheet codes established by the State Statistics Committee

Digital cipher	Letter cipher	Meaning	Note
01	I	Turnout during the day	Used to indicate the actual presence of an employee
02	H	Turnout at night	Performance official functions in the period from 22.00 pm to 6.00 am
03	RV	Holiday turnout	Fulfillment of duties on days that, according to the approved schedule, are holidays
04	FROM	Overtime	On a five day weekly schedule work week is 40 hours. Exceeding this figure is considered overtime.
06	TO	Business trip period	The time spent by the employee on a trip for the organization is recorded
09	FROM	Vacation period	Specifies the time the employee is on vacation
10	OD	Period additional leave	Some categories of citizens (for example, women with children under 14) are entitled to additional leave. It is paid in accordance with the law.
14	R	Time spent on maternity leave	It is put in the presence of a sick leave, which is provided to a woman for the prenatal and postnatal period
15	coolant	Maternity leave time	It is affixed to women who have expressed a desire to go on leave to care for a child under three years old
18	DB	Vacation period at your own expense	The designation is used in cases where the employee is on additional leave without pay
19	B	Period of illness	Paid sick leave. First, it is affixed on the basis of the employee's application. Final fixation is possible only after the provision of sick leave.
20	T	Time off without pay	The fact of the disease is confirmed by a certificate from a medical institution. Absence from work is associated with the need to care for a sick relative without providing sick leave.
26	IN	Days off or holidays	Days are marked when, in accordance with the schedule, an enterprise or an individual employee does not work
30	HH	Absence for workplace without explanation	Usually a temporary designation when the reason for the absence of an employee is not clear. After explaining the reason, the letter designation may change.

Video instruction: how to fill out the T-13 form

Incorrect completion of the time sheet - typical errors and an algorithm for correcting them

The most common mistake when filling out the form is the code fixation of vacation days during the period when the production calendar provides holidays. If the vacation falls on holidays, the standard code for all is entered in the report card - “B” or “26” (day off). But weekends in the vacation period are not taken into account, therefore, on Saturday and Sunday, the employee must have “OT” or “09” (vacation).

An equally typical discrepancy is the incorrect design of travel days on a weekend or holiday. It happens that a person returns from a business trip at 00.01, according to labor legislation, this is recognized as the day of the business trip. And if this fact appears in the advance report on a business trip, then the code “K / 06” (business trip) and not “B” should be in the report card both on the weekend and on the holiday.

It is normal to make corrections to the time sheet and is allowed by accounting policy. If an error is detected after the timesheet has been drawn up and signed, then the timekeeper must draw up an updated document. It is drawn up in the same way as the primary time sheet with one difference - in the header of the document it is recorded that the form is corrective, and the correct accounting codes are put. The form is assigned the next serial number after the primary one. Adjustments must be documented. It will be necessary to attach a service to the time sheet, in which the reasons and grounds for clarifications should be reflected, using copies of documents.

For example, unusual situation when an employee does not go to the workplace and his manager does not know why this happened. According to the rules of personnel records management, you need:

Head - to prepare a report and an act of absence from work.
Two employees - to sign the act as witnesses.
To the timekeeper - indicate the code "HH / 30" in the document (absence for an unexplained reason).
When the person returns to the workplace, ask for an explanation for the absence. Here are the possible options:
- the employee presents a certificate of incapacity for work - in the corrective document, the entry is changed to “B / 19”, a copy of the sick leave is filed;
- there is no document confirming a good reason - the violator labor discipline must write an explanation. If the reason is not recognized as valid, absenteeism is indicated in the correction sheet. Copies of the act and explanatory note are attached to it.

The correction sheet can be completed in two ways:

Duplicate in the report indicators that are not subject to adjustment, and amend only those lines where necessary.
Fill in only those lines of the timesheet where you need to change the data.

A corrective time sheet is drawn up when it is necessary to make changes to an already signed document

Responsibility: if the time sheet is not maintained, if there are errors

Timesheet records the fact of hours worked, the amount of the wage fund, the amount of social contributions and the figures for business expenses that reduce the taxable base depend on it. Therefore, if, during the fiscal control, the IFTS finds errors in the time sheet or its absence at all, this may lead to the recognition of business costs as documentedly unfounded. And from here, 2 options for sanctions can follow:

Penalties and penalties for deliberate understatement of the tax base.
Recalculation of the amount of tax collection.

The main shortcomings in the maintenance of time records are subject to Article 52.7 of the Code of Administrative Offenses of the Russian Federation, it provides for sanctions:

1,000-5,000 ₽ - a fine that is imposed on an official or individual entrepreneur if the violation is recorded for the first time;
30,000 -50,000 ₽ - a fine for the organization for the first violation;
10,000-20,000 ₽ - a fine for an individual entrepreneur or management, when a violation is recorded for the second and subsequent times, they can also be deprived of the position of the company's general director for a period of one to three years;
50,000 -70,000 ₽ - fine for legal entities persons in case of repeated violation.

Fines are not imposed on the direct executor - the timekeeper can only be demotivated by internal acts. The management of the company as a whole and the responsible person who certifies the document are responsible for time accounting for the enterprise.

Keeping a time sheet is a constant and responsible work that must be paid, and this responsibility must be treated accordingly. Everyone who has been entrusted with this mission must scrupulously and accurately record every minute of the working time of the company's employees. This affects motivation, regulates both the internal relationship between the employee and the employer, as well as external labor disputes. There is also a rather serious responsibility on this issue, which is imputed to both the company's management (up to the disqualification of the general director), and the entire organization as a whole.

Every employer should know how to fill out the time sheet correctly. duty of reference this document is assigned to absolutely all heads of organizations and enterprises where hired labor is used (Article 91 of the Labor Code of the Russian Federation). For the absence of this report card, the labor inspectorate has the right to hold the administration liable in the form of a fine for violating employment legislation - Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Violation of documentation can also be a reason for prosecution by the tax authorities on the basis of Art. 120 of the Tax Code of the Russian Federation.

The main purpose of the time sheet is to record information about the attendance and absence of staff at work for the accurate calculation of employees' wages. In addition, document maintenance is necessary for the following purposes:

monitoring compliance with the labor regime;
calculation of the efficiency of the use of working time;
compiling statistical reports at the request of Rosstat.

The spreadsheet must be kept accurate and accurate. The information in it must be documented. This is required, firstly, to present the grounds for entering information into the accounting document to the authorities labor inspectorate. Secondly, upon dismissal, the employee has the right to demand from the administration, in addition to the calculation and work book, other certified documentation that relates to his work (Article 84 of the Labor Code of the Russian Federation). If the information is entered in the time sheet incorrectly or does not correspond to reality, this may serve as a basis for the former subordinate to go to court.

Document Form

There are approved forms of the time sheet: T-12 and T-13. The forms were developed by the State Statistics Committee (Resolution No. 1 of January 5, 2004) and are the most convenient for recording information about the working regime. Is it possible to use a different form of the timesheet? Yes, the use of these forms of accounting is not mandatory. The management of organizations has the right to develop their own forms of documentation, making them part of the internal policy of the enterprise. With the introduction of accounting forms other than standard, an appropriate order is drawn up for the enterprise and brought to the attention of the personnel.

Accounting documents T-12 and T-13 have the form of a table with the number of columns corresponding to the number of calendar days in a month. Hours worked are summarized for each full-time employee separately. Information about employees is entered in horizontal lines indicating the personnel number and position. With a large staff of employees, it is convenient to keep a time sheet for each workshop or department separately.

Forms T-12 and T-13 have the same purpose and contain identical details. The T-12 form is universal and suitable for absolutely all enterprises. It is convenient to fill out the T-13 timesheet when the enterprise records working time electronically using an automatic system of passes (turnstiles). Another difference is the presence in T-12 of Section 2, where the accruals to the employee for labor are reflected (it is not necessary to fill it out, for the purposes of calculation it is possible to issue other forms of accounting documentation). Doing electronic system T-13 accounting is simplified by the fact that accruals are made automatically.

Who should keep the time sheet? In large enterprises, in order to maintain tables, a separate position is introduced - a timekeeper. If the management cannot afford to keep an additional staff unit, the employee records the working time personnel service. Also, the administration may appoint another person responsible for maintaining the document - its completion and approval by the authorities.

The standard 2019 working time document of the T-12 form has 17 vertical columns that are designed to reflect:

work attendance;
absence at the place of performance of duties specified in the employment agreement;
hours worked;
the number of working days per month;
the number of days when the employee did not appear at the workplace, indicating the reasons for the absence;
weekends as well as holidays.

Form T-12 is filled in manually by the responsible employee on a daily basis. At the end of the billing period, the document is submitted to the accounting department for data verification and payroll.

The T-13 sheet contains 13 columns, which, in addition to those listed, include payment codes and corresponding accounts for automatic calculation of earnings. Filling out the form is carried out using special programs, access to which is available to responsible employees involved in entering the necessary numbers and monitoring the calculations.

How to fill in the table

The rules for filling out the time sheet, approved in 2004, contain alphabetic and numeric indications of the presence or absence of subordinates at the place of performance of labor duties. A complete list of codes is listed on the second page of Form T-12. Is it necessary to use them? No, the list is advisory in nature, but due to its ease of use, enterprises still work with it.

How to keep a timesheet? For daily accounting, columns four and six are allocated in the T-12 form, and column four in T-13. The upper line displays an alphabetic or numeric designation in accordance with the fact of the presence or absence of an employee (for example, I - indicates an appearance, K - a business trip, BUT - suspension from duty, etc.). Under this mark, the duration of working or non-working time in hours is recorded. Absence from the workplace is always recorded as "0", even if the subordinate was on a business trip.

The procedure for filling out the time sheet allows two options for entering information into the document.

By the method of continuous registration - all the facts of attendance and non-appearance are reflected, indicating the length of time:

By the method of registering exclusively deviations - only the days of non-attendance are reflected, the lower columns remain blank:

The management independently has the right to choose the filling mode, depending on the specifics of production.

It should be borne in mind that each type of work and rest has its own designation code. For example, night work (from 10 pm to 6 am) is indicated by the letter H. Staying at the place of duty from 8 pm to 8 am will be recorded as follows:

How to fill in the vacation in the time sheet? Each type of vacation is assigned a special code: the main one - OT, student, paid - U, without payment - UD, and so on. The duration of stay at the workplace is always indicated as "0".

Summarizing

At the end of the billing period, the responsible person calculates the number of hours worked and unworked in hours. Information is entered in the fifth (for the first part of the month) and seventh (for the second part of the month) columns of the T-12 time sheet. Columns 8-13 contain summary information. Absences are reflected in the columns of the table 14-16. If an error is found in the compiled time sheet, it is necessary to draw up an adjustment sheet.

Important! The employees responsible for filling out the time sheet, the heads of the personnel department and the structural unit are required to sign at the bottom of the document for the accuracy of the data entered.

Timesheets should be kept at the enterprise for five years, since this document is the basis for calculating wages for personnel. If the enterprise employs hard labor or has harmful working conditions, records should be kept for a 75-year period.

Our life is subject to time. All sorts of temporary components of human life, the concepts of sleep and rest, activity and passive observation, and many other categories have long been studied. Labor occupies the most important place in human life. Labor is not the end in itself of life, but without it it is impossible.

Accounting working time

Labor is the primary condition for human existence. The main "measurement" of labor is the time spent on it. The most acceptable parameter for such a measurement of labor is considered to be work time.

Working time, its size, norm - the main categories of accounting time.

Work time- the time when the employee performs his duties at a particular place of work. It is not always identical to the time actually worked, actually spent on work. During this time, the employee receives a salary and “earns rest”. It is measured in the same way as time in general - in days, hours.

According to the duration, it is divided into three types:

normal. It is legislated that a normal working week should be forty hours;
abbreviated. Shortened working week by 1-4 hours for special categories of workers (harmful working conditions, work of "youngsters", etc.);
incomplete. When applying for a job, both parties agree on a "shortened" working day or week. Usually housewives, students, pensioners, disabled people work this way. Moreover, the duration of vacation and seniority do not suffer from this. This only affects vacation pay.

Working hours also include such concepts as:

work at night;
combination;
overtime work.

At the same time, an important and multifaceted concept is the mode of working hours, which establishes:

duration of the shift, week, day of work;
working conditions with an irregular day;
time frames for the beginning and end of work;
rest time, etc.

Attendance systems

There are two types of accounting for work time:

1) daily;

2) summarized.

In the first type of accounting, time is fixed per day (shift). Such accounting is common in most enterprises, institutions with normal working conditions.

Summary accounting is usually carried out at enterprises of a continuous cycle and in some other cases (for example, when shifting 24 or 12 hours with two or three days of rest in between). At the same time, for a certain time period (month, year), it is necessary to work out the time norm established for the employee. Exceeding it in some periods is compensated by a “defect” in others.

Accounting for employees' working time is kept in time sheets, time cards, employee time logs. This record monitors compliance with working hours by employees.

The main designations of the time sheet

Information about the employee's working time is reflected in the time sheet. This is one of the main documents for the calculation and payment of wages. Goskomstat of Russia recommends special forms No. T-12 for manual and No. T-13 for automatic accounting. All indicators in these forms are identical. I must say that the law requires the maintenance of a time sheet, but the forms of this accounting may differ and take into account the specifics of the enterprise.

Before you learn how to draw up a time sheet, you need to understand the requirements for filling it out.

The time sheet is developed in one copy, "assigned" to the employee. It is signed by the head of the relevant department and the "personnel officer". Then it goes to the payroll department, where it is stored for a year. The obligation to fill out the time sheet is formalized by the relevant order of the employer, may be stipulated in job description employee or his employment contract.

Since the salary must be paid twice a month, two such documents are drawn up monthly. At a small enterprise, one general time sheet is usually maintained, and at large enterprises, a separate one for each division. The top line indicates the name of the enterprise or structural unit, code according to OKPO. The employee is “introduced” and “removed” from the time sheet by the appropriate order of the employer.

So, how to make a time sheet correctly?

The time sheet is filled out without blots, corrections are carried out according to the established rules - by crossing out the wrong one and putting the correct entry on top with the signature of the trustee.

In the forms for recording the working hours of employees of the automated form T-13, the conditionally permanent part of the data can be filled in according to the available databases of employees. It includes:

last name of the employee;
structural subdivision;
position;
payroll number, etc.

Allowed to enter the timesheet additional information. For example, accounting for working time with harmful conditions employees who work for them intermittently (to calculate their additional leave). Such additions to the accounting form are issued by order. Removing any information from standard form not allowed.

The first section of the timesheet - accounting for working hours - is a table where all the days of the current month are entered in horizontal lines, with two lines allocated to each day. The first contains ciphers - symbols for all possible types of working time costs with their decoding on the front side of the document. The list of names of employees is displayed vertically.

This data allows you to control the time worked by each employee, all absences from work for various reasons, downtime and overtime.

Separately reflected:

Hours of operation are day and night. Night time is the time from ten in the evening to six in the morning;
overtime - hours of work in excess of the established norm;
working hours on weekends and holidays - regardless of the type of compensation. Such work is rewarded in double size. If an employee transfers the worked day of rest to another, then in the time sheet this day is taken into account as a day off, payment for this day is made in the usual manner, the transferred day of rest is not paid at all;
absenteeism by type - vacation, sick days, business trips, study leave and others.

Deciphering the time sheet

In the upper line, only the codes for designations of absenteeism are recorded, the bottom line is not filled. Being on a business trip is taken into account in accordance with an appropriately issued travel certificate. Days of departure and arrival are confirmed by the attached tickets. These days are marked in the report card with the cipher "K".

Vacation time is taken into account on the basis of orders separately for each type. If holidays occur during vacation, then they are marked in the report card with the letter “P”, and weekends are not marked (they are taken into account in vacation days).

Accounting for absenteeism for reasons is carried out only with the attachment of supporting documents, which are provided to the timekeeper before the end of accounting time. For example, among the designations of the time sheet, the following is used: before the sick leave is granted, the note “HN” is made in the time sheet, which means absenteeism for an unexplained reason, and after that it is corrected for the code “B” - illness.

The final data of the time sheet in the T-12 form for the month, entered in columns 8-17, are used in the calculation of wages. The first section of the time sheet is signed by an authorized person and the head of the enterprise and transferred to the accounting department. The second section is filled in by an accountant when calculating salaries. This is a table with personnel numbers of employees, data on their salaries, the number of days (hours) worked, and the amounts of wages accrued to each of the employees. In the T-13 form, these data are not available.

The last page of the T-12 form is intended for compiling a statistical report.

Lines that are not filled in the table must be crossed out. A fully completed time sheet is signed by the responsible person and the head of the enterprise.

All data in the report card must be reliable, documented. After all, this document can be used, for example, in court as one of the evidence of conscientious (bad faith) performance by an employee of his duties when he illegal dismissal or penalty for violation of labor discipline (truancy).

Programs for maintaining a time sheet

Keeping a record of working time is greatly simplified by various programs (for example, an electronic time sheet in MS Excel), which do not require long training, are simple and understandable to every user. These are tables with columns like this:

1. Settings for work forms. The name of the organization and its departments is indicated here. The accounting schedule is selected or configured by the user.

2. Calendar of working days.

3. Directory of employees.

4. Vacation schedule.

5. Overtime.

6. Downsizing.

7. Leave applications.

8. Report card for a month.

9. Information about the program.

Information in any column is entered in a matter of minutes, it can be corrected during the entire time of compilation. The spreadsheets received at the end of the month are printed out. Moreover, it is possible to print data for past periods. The employee time tracking program allows several users to work on the network at the same time.

Biometric employee time tracking

The most modern method of recording work time is biometric. It excludes unreliable accounting, tk. biometric identifiers are unique, they cannot be deceived, lost, they are easy to use. In practice, systems of recognition by images and fingerprints are used. Such terminals fix the time of arrival and departure of employees to work. The user places a finger on the touch device. When fixing intermediate events (break, leaving on business, etc.), before identification, you need to press an additional key on the terminal.

Some devices have a built-in camera for taking pictures after recognition. In addition to simplification and reliability of accounting, such a system also provides additional security for the enterprise.

Well-organized accounting of working hours, like any other type of accounting, helps successful work enterprises. Application modern methods and programs of such accounting allows, as soon as possible, to eliminate errors in the calculation of wages, which sometimes occur, make accounting accessible and "transparent", help in timely and high-quality reporting to statistical and other organizations.

Regulations

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1. General Provisions

1.1. This Regulation is introduced in order to systematize the process of collecting and processing information on the cost of working time by employees of the enterprise.

1.2. To maintain time records of working time in the divisions of the enterprise, by order of the director, responsible persons are appointed from among the employees of these divisions.

1.3. IN official duties employees responsible for timesheets, the following functions are introduced: control of the actual time spent by employees of the unit at work and maintenance of timesheets with responsibility for the correct reflection in the timesheet of employees and the timely submission of the timesheet for calculation.

1.4. For the performance of duties, the employee responsible for timekeeping:

1.4.1. keeps records of the staff of the department;

1.4.2. on the basis of documents (orders on personnel and general issues), makes changes to the list related to admission, dismissal, relocation, change in work schedule, ranks, vacations, etc .;

1.4.3. monitors the timeliness of attendance and departure from work, the presence of employees at the workplace with a notice to the head of the unit about absences, lateness, premature departures and the reasons that caused them;

1.4.4. controls the timeliness of the provision and correctness of the execution of documents confirming the right of employees to be absent from the workplace: sheets of temporary disability, certificates for caring for patients signed by the head of the dismissal and others;

1.4.5. prepares lists of employees for issuing orders for work on weekends and non-working holidays.

1.5. If it is impossible to temporarily perform the duties of keeping time records by the appointed employee, the head of the unit, by his order, appoints the responsible executor for this period and informs the Department of Personnel Management and Regime.

1.6. All employees whose duties are charged with maintaining time records are required to familiarize themselves with this Regulation against signature.

2. Definitions

Fill out the time sheet correctly

Category A employees have the right to freely exit (entry) outside the enterprise during working hours. The list of positions belonging to category A is determined by Appendix 1 to these Regulations (developed by the Department for Personnel Management and Regime and approved by the director of the enterprise in agreement with the Board of Directors).

2.2. Category B workers- employees who have the right to leave the territory of the enterprise during the work shift, only by providing supporting documents (dismissal, summons, statement signed by the head, etc.).

Applications of employees for administrative leave, leave of absence are endorsed by the heads of departments, workshops, services.

2.3. Absentee Logbook- a document reflecting the last name, first name, patronymic of the employee, his position, division, belonging to the LLC, date, current (from ___ to ___) and total (in hours) time, reason for absence from the workplace. Personal information about the employee, as well as the date and time of the employee's absence, are recorded by security officers at the checkpoint. On a monthly basis, information from the journal is checked by employees of departments responsible for timekeeping, who check the data from the journal with the available documents and, if necessary, find out the true reasons for the absence of employees at the workplace. In case of failure to submit supporting documents in the prescribed manner, the reason for the absence is considered to be unauthorized departure from the workplace (lateness - at the beginning of the shift). If the employee was absent for more than 4 hours in a row, and the documents confirming his right to absence are not provided in the prescribed manner, the employee is put down absenteeism and the working day is not subject to payment. Absenteeism is issued in the manner prescribed by labor legislation. The rules for maintaining a register of absent employees are developed by the Human Resources Department together with the security service and approved by the director of the enterprise.

3. Rules for filling out the time sheet

3.1. The time sheet is kept in electronic and paper versions.

3.2. The electronic version of the timesheet is entered by employees responsible for timesheets into the 1C database, taking into account the following requirements:

3.2.1. In the time sheet, data is entered broken down by day.

3.2.2. All types of working hours (total hours worked, night hours worked, overtime hours) are indicated in a single time sheet for each unit.

3.2.3. The name of the unit in the time sheet is indicated in the "comment" column.

3.2.4. In the column "date" of the time sheet, the last day of the reporting month is indicated.

3.2.5. The time sheet entered into the 1C electronic database is carried out directly by the employee who entered the data.

3.3. In addition, employees responsible for timekeeping fill out the timesheet in Excel format in accordance with Appendix 2 and print it out on paper. The signed time sheet is transferred to the accounting department for storage.

3.4. The time sheet contains the signature of the employee responsible for its maintenance (in the lower left corner), the visa of the immediate supervisor of this employee (in the lower right corner) and the visa of the head of the relevant Department, service, workshop (below the signature of the employee responsible for maintaining the time sheet). The signature of the responsible employee and the visas of the managers contain: job title, full name, signature, date of signing, phone number and E-mail of the signatory.

3.5.1. Data on employees are entered in the time sheet in strict accordance with the execution of the unit's staffing table.

3.5.2. If the actual place of work of the employee is in another unit, the entry in the time sheet is made responsible for maintaining the time sheet of the unit in which this employee is included, but on the proposal of the head in whose direct subordination he works. In this case, the immediate supervisor with his signature (below the signature of the person responsible for maintaining the time sheet with a transcript and date) certifies the correctness of filling out the time sheet for his subordinates. For example:

- place of work QCD controller is Workshop No. 1. The timesheet for it is drawn up by the DCC timekeeper on the proposal of the foreman of the shift in which this controller works. The foreman shall sign the timesheet below the DCC timekeeper's signature.

- the actual place of work of the cleaner of the economic department is the warehouse of a complete set. The time sheet is submitted by the economic department in agreement with the head of the picking warehouse.

3.5.3. In the event that an employee is transferred (moved) to another unit during a calendar month (later than the first day), a separate time sheet for the hours worked is issued for him, which is submitted simultaneously with the transfer application. The time sheet contains the hours of work until the last working day (inclusive) in this unit, and from the date of transfer (relocation) “X” is affixed. In the final report card of the month for the department this employee does not turn on. In the new division, the time sheet is drawn up from the day of the actual transition, but after the order is issued. In previous days, "X" is affixed.

3.5.4. In case of dismissal, a separate time sheet is submitted for the employee, simultaneously with the application for dismissal (with a memorandum - in case of dismissal at the initiative of the employer). The time sheet indicates the hours of work until the last working day (inclusive), and after the day of dismissal, “X” is affixed. This employee is not included in the final report card of the month for the department.

3.5.5. Employees who are on parental leave under the age of 1.5 or 3 years are not included in the time sheet.

3.5.6. The list of employees is compiled in alphabetical order (by the first letters of the last name).

3.5.7. In the upper right corner of the time sheet, the monthly norm of working hours is indicated according to the production calendar.

3.5.8. Serial numbering in column 1 is carried out according to the rates of employees included in the time sheet (and not by last name). If an employee in this unit works at different rates, he is assigned as many serial numbers as the rates he takes.

3.5.9. In column 2, Arabic numerals (1, 2, 3) indicate the disability group of the employee. For healthy workers, a dash is affixed.

3.5.10. Surname, name, patronymic are recorded in column 3 in full. At the same time, the spelling of the last name, first name and patronymic is carefully verified in case of a discrepancy between the accepted naming of the employee and his documents. In the event of a change of surname, name, patronymic, new data is entered in the time sheet only after the personnel department issues an appropriate order on the personnel of the enterprise.

3.5.11. Column 4 (position) indicates the position of the employee in strict accordance with staffing. The same column indicates the number of bets (1, 0.5, 0.25, etc.).

3.5.12. Column 6 indicates the KTU (labor participation rate), determined by the head in accordance with the rules adopted at the enterprise.

3.5.13. Appearances (non-attendance) are indicated in columns 7-22. In columns 7-22, 4 lines are allocated - two for each half of the month. The first and third lines are used to mark symbols(codes) of working hours, and the second and fourth - to record the duration of hours worked or unworked (in hours, with an accuracy of tenths of an hour) according to the corresponding codes of working hours for each date.

3.5.14. Columns 23 and 24 indicate, respectively, the total number of days and hours worked by the employee in the first and second half of the month. To do this, two lines are allocated in these columns. The top line indicates the number of days (column 23) and hours (column 24) worked by the employee from the 1st to the 15th day of the month inclusive. The bottom line indicates the number of days and hours worked by the employee from 16 to the last day of the month inclusive.

3.5.15. Column 25 contains the total number of days (shifts) worked by the employee during the month. The number of days entered in column 25 must be equal to the sum of the values of the upper and lower lines of column 23.

3.5.16. Column 26 indicates the total number of hours worked by the employee during the month. The number of hours in column 26 must be equal to the sum of the values of the upper and lower lines of column 24.

3.5.17. Columns 27 and 28 indicate the overtime hours worked by the employee, respectively, paid at one and a half and double rates. In the event that an employee has not worked out the monthly norm of working time without a valid reason, overtime hours are not assigned to him.

3.5.18. Column 29 indicates the number of hours worked by the employee at night. In accordance with the Labor Code of the Russian Federation, night time is considered to be the time worked from 2200 to 600.

3.5.19. Column 30 indicates the number of hours worked per month by the employee on weekends and non-working holidays according to the orders of the director.

3.5.20. Column 31 indicates the number of night shifts worked by the employee during the month.

3.5.21. Columns 32-40 indicate the number of days of absence from work by their types.

3.5.22. Column 41 indicates the total number of days the employee was absent. The value of column 41 must be equal to the sum of the values of columns 32-40.

3.5.23. Working hours for employees who are paid are set in strict accordance with the work schedule (8 hours, 4, 2, 24, 12, 1.5, etc.). Employees who have a sentinel tariff rate, the actual hours worked are entered with an accuracy of tenths of an hour.

3.5.24. On pre-holiday days, the duration of the work shift for full-time employees is reduced by 1 hour. For employees who have a reduced working day (7 hours per shift or less), the duration of the shift on the pre-holiday day is not reduced. For employees who have a shortened working day lasting more than seven hours, the duration of the work shift on the pre-holiday day is reduced to 7 hours.

3.5.25. If it is necessary to work on the pre-holiday day of a full working shift (8 hours), an order is issued to organize work in overtime. In this case, employees are affixed in the time sheet the time worked by order. The order on the organization of work in overtime is prepared by the organization and remuneration department at the direction of the director of the enterprise and sent to the relevant departments no later than one working day before the shift specified in the order.

3.5.26. If it is necessary to organize work on a weekend or non-working holiday, an appropriate order is issued. The time worked on a non-working holiday or day off is indicated in the time sheet in strict accordance with the order. The order on the organization of work on weekends (non-working holidays) is prepared by the organization and remuneration department at the direction of the director of the enterprise.

3.5.27. Work on a day off (non-working holiday) is carried out in accordance with the regulation on the remuneration of employees of LLC "ХХХХХ" in double size. At the request of an employee who worked on a weekend or non-working holiday, he may be granted another day of rest. In this case, work on a non-working day is paid in a single amount, and the day of rest is not payable.

3.5.28. If a holiday and a day off coincide, the day off is transferred to the next working day after the holiday in accordance with the Labor Code of the Russian Federation.

3.5.29. Attracting employees to overtime work, as well as work on a day off (non-working holiday) is allowed only with the written consent of the employee in the cases provided for by the Labor Code of the Russian Federation, and is issued by order. Works that are not properly executed are not reflected in the time sheet and are not subject to payment.

3.5.30. The reporting period for accounting in the time sheet is one calendar month (from the first to the last day inclusive).

3.5.31. In the event that an employee performs labor functions on the territory of the enterprise (regardless of the production site) the number of hours worked in accordance with these Regulations is put down in the time sheet for each day worked.

3.5.32. If the employee is not on the territory of the production sites of the enterprise, or if he does not perform his labor functions, the time sheet shall contain the letter designation of the use of time in accordance with Appendix 3.

3.5.33. If several types of time are used in one day (for example, 6 hours of work and 2 hours of downtime), the time sheet is kept for one employee in two lines.

3.5.34. Vacations (annual and administrative), sick leave are affixed to all calendar days including weekends (excluding public holidays).

3.6. Payroll for employees is carried out by the accounting department of the enterprise on the basis of timesheets entered into the 1C electronic database by employees of departments responsible for timesheets.

3.7. Data on the cost of working time entered into the 1C electronic database must correspond to the data of the timesheets filled out in accordance with Appendix 2.

3.8. No corrections or additional notes are allowed in the report card.

4. The procedure for the formation and presentation of time sheets

4.1. At least once a week, the employee responsible for timekeeping collects data on the use of working time for his unit

4.2. When employees leave during the work shift, the security service records the time of exit and return. If the employee left for other than work reasons (there is no leave, and the employee does not belong to category A), the time of absence is deducted from the balance of hours worked.

4.3. All delays and early departures from work are recorded by the security service and deducted from the balance of working time. The exception is employees who come to work later or leave early on leave, as well as employees belonging to category A.

4.4. By way of exception individual employees who come to work on public transport suburban or long-distance communication, at the request of the employee and the petition of the immediate supervisor, the start time of the work shift may be shifted. At the same time, the employee’s application endorsed by the head of the relevant unit (Department, service, workshop) is sent to the Deputy Head of the Department for Human Resources Management, Regime and internal control and a copy to the security service.

4.5. Data on cases of delays, unauthorized departures from work are sent by the security service to the Deputy Head of the Department for Personnel Management, Regime and Internal Control no later than the 1st day of the month following the reporting one. The Deputy Head of the Department for Personnel Management, Regime and Internal Control draws up analytical notes on violations by employees of the work and rest regime and sends them to the heads of the relevant departments, workshops, services by the fifth day of the month following the reporting month.

4.6. Data on the use of working time is entered by the employees of the departments responsible for timekeeping in the 1C electronic database until 1700 on the third day of the month following the reporting one.

4.7. Until 1700 on the first day of the month following the reporting month, the employees of the departments responsible for time records fill out the time sheet form in accordance with Appendix 2, print them out and, after verification and signature by the relevant officials, transfer them to the accounting department for storage.

How to fill out the time sheet?
The time sheet not only reflects the number of hours worked by each employee, but also allows you to record information about attendance and absenteeism on a daily basis. Some of the workers fell ill, some are absent for unknown reasons, and some went on vacation. Let's see how to correctly mark all these cases in the report card.

All organizations are required to maintain a time sheet. This document is required in order to:

make up statistical reporting on labor for statistical authorities.

The State Statistics Committee of Russia approved two unified forms for the time sheet - T-12 and T-13 *. The forms differ in that the T-12 is a universal option, and the T-13 is carried out if the organization has automatic system control of attendance-absenteeism at work (turnstile). In this case, the data is entered into the form through a computer. Most often, of course, they use the T-12 form, since access systems are not installed in all organizations.

The table is drawn up in one copy. At the end of the month, the completed time sheet must be signed by the heads of structural divisions and an employee of the personnel service. Then the document goes to the accounting department for payroll calculation.

Who keeps the timesheet

Previously, in many organizations there was a special position - a timekeeper. Now managers consider it irrational to keep a separate staff unit only for registering exits and absences from work. Most often, the responsibility to keep a time sheet is assigned to a personnel specialist, accountant or heads of structural divisions in addition to their main functions. Remember that this obligation must be enshrined in the employment contract and job description of the employee or assigned to him by order of the director of the organization.

How to reflect the use of working time in the timesheet

Forms T-12 and T-13 practically do not differ in the composition of the details, so we will consider filling out the time sheet using the example of one form - T-12. Or rather, its first section, which is called "accounting for the use of working time." A sample of filling out the time sheet is given on page ....

The time sheet is maintained for a month, and at the end of this period, it summarizes the number of hours worked by each employee.

Timesheet Forms: Rules and Sanctions

Intermediate results (for the first and second half of the month) are also noted. Attendance and non-attendance at work are recorded by the continuous registration method. This means that for each day of the month, some designation is entered in the corresponding cell - attendance or non-appearance for certain reasons (or for unexplained circumstances). However, it is also allowed not to mark appearances, but to register only deviations from the work schedule (absences, lateness, etc.). If there were no deviations for the month, then only the final data on the results of work for the first and second halves of the month and the total will be reflected in the report card, while other cells will remain empty.

Now let's see how exactly it is necessary to put down the designations in the report card.

There are two lines in columns 4 and 6 of the T-12 form. The upper line contains the letter designation of the types of expenses of working time for each day of the month (appearance, vacation, business trip, sick leave, etc.). At the bottom, the number of hours for them is recorded. The letter designations are given on the title page of the T-12 form. For example, if an employee came to work on June 13 and was present full time, then in the report card for June in the cell with the number 13 opposite the employee's last name, we will put "I" and 8 working hours. If on this day he was on a business trip, then you must put "K". But he didn’t have working hours in your organization that day, so we put zero in the bottom line. Weekends and holidays also have their own designation. The top line contains "v" and the bottom line contains zeros.

Remember: in order to put down this or that code, you must have good reasons. For example, you can mark a sick leave in the report card only if it is known for sure that the employee has a certificate of temporary disability. The table on page ... contains a list of documents for all cases of absenteeism and deviations from the established working regime. If you do not have documents confirming the reason for the absence of the employee, then you can only mark in the time sheet the absence for unexplained reasons ("HN").

The symbols for hours worked and hours not worked, which are presented on the title page of the T-12 form, are also used in the T-13 form

How to sum up

At the end of the month, you need to calculate the total number of days and hours worked. At the same time, weekends, absenteeism, absences for unknown reasons, sick days, business trips are excluded from the calculation of the days worked - in general, all those days when the employee was absent from work. To calculate the number of hours worked, you just need to add the numbers in the second line of columns 4 and 6, and enter the results in column 5 (for the first half of the month), column 7 (for the second half of the month) and columns 8-13 (for the whole month) .

Separately, it is necessary to calculate the number of days of absenteeism and enter information about them in columns 14-16. In column 15, numerical codes for the reasons for non-attendance are put (these codes are given on the title page of the form, along with letter designations). For example, code next vacation- 09, and absences for unknown reasons - 30. Finally, it is necessary to determine the total number of days off for each employee per month and enter it in column 17.

Symbols in the time sheet

The material is posted on the website HRM.RU

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Features of filling out the time sheet

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1. The concept and content of the time sheet

In every organization Russian Federation working hours must be recorded.

The procedure for issuing a time sheet

In large organizations and enterprises, a special structural unit (group, bureau, sector, etc.) of time accounting is created. In small organizations, a separate position can be introduced - a timekeeper. In offices where the use of such an employee to keep track of working hours is irrational, this function is entrusted to an authorized (appointed by order of the head) official. Often time tracking becomes the responsibility of the secretary.

Working time is the time during which the employee, in accordance with the rules of internal work schedule organization and the terms of the employment contract must fulfill labor obligations, as well as other periods of time that, in accordance with laws and other regulatory legal acts, refer to working time1.

The employer is obliged to keep records of the time actually worked by each employee. Maintaining a time sheet is organized taking into account the specifics of the organization.

Accounting for the use of working time is organized for the following purposes:

- ensuring control over the timely appearance of workers and employees at work, identifying latecomers and non-attendants;

— monitoring the presence of personnel at the workplace during working hours, as well as the timely departure and arrival of employees during the lunch break;

- fixing the timely departure of employees from work at the end of the working day;

- accounting for actual hours worked, downtime, illness, vacations and other forms of use of working time;

- registration of absenteeism.

When maintaining a time sheet, the following rules must be followed:

1) Recording of attendance and departure from work is carried out for the organization as a whole or separately for structural divisions.

2) The inclusion of an employee in the time sheet and exclusion from it is carried out on the basis of primary documents for personnel records (order on employment, employment contract).

3) Each employee is assigned a personnel number, which is affixed to all documents on the accounting of labor and wages and is retained by the employee during any movements within the organization. In the event of an employee's dismissal, his personnel number, as a rule, is not assigned to another employee for three years2.

On the basis of data on the accounting of working hours, wage calculations are carried out. The same information is used to compile statistical reporting forms.

Working hours are recorded daily, the results are recorded in a unified time sheet developed by the statistical authorities. Currently, the forms approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 are used.

The obligation to keep a time sheet can be prescribed by an employee in an employment contract, job description, or assigned to him by a separate order for the main activity. For violation of the obligation to record working hours, guilty officials bear administrative responsibility imposed by the bodies of the Federal Labor Inspectorate.

The sheet is kept in one copy. At the end of the month, the total number of days and hours worked by the employee is calculated. The timesheet is signed by the heads of structural divisions (in small organizations- the head of the organization) and the employee responsible for maintaining the time sheet. The signed document is transferred to the accounting department for payroll calculation.

Timesheets according to Art. 281 of the List of standard management documents generated in the activities of organizations, indicating the periods of storage, approved. Rosarchiv 06.10.2000, stored for one year.

To record working time, unified forms T-12 "Time sheet and payroll" and T-13 "Time sheet"3 are used.

2. Filling out the time sheet

Filling out the T-12 form. To fill out the time sheet form, the established letter designations of worked and unworked hours are used (see Appendix 1). These designations are placed on the title page of the T-12 form, they are also used when filling out the T-13 form.

It is important to observe next rule filling out the table. For each conditional mark (except for the mark on the normal working hours), you must have the appropriate documents. Notes on the reasons for absenteeism, part-time work or outside the normal working hours at the initiative of the employee (or employer), reduced working hours, etc. are entered in the time sheet only on the basis of properly executed documents. Such documents can be, for example, a certificate of incapacity for work, an order to grant leave, an order to send a business trip, etc.

If the employee does not provide the relevant documents, the letter code “НН” is marked in the report card - the absence of the employee at the workplace for unexplained reasons. Subsequently, when clarifying the reasons for non-attendance, corrections may be made to the time sheet. If it turns out that the recorded absenteeism (for example, according to the memorandum of the head of the structural unit), then the time sheet can serve as a document - the basis for the application of disciplinary actions or dismissal of the employee under the relevant article of the Labor Code of the Russian Federation.

In the form of the T-12 time sheet, two columns are allocated for each employee to reflect the daily cost of working time - 4 and 6. Each column is divided into two lines. In the upper lines, the symbols of the types of costs of working time are put down, in the lower lines - the number of hours and minutes actually worked4.

When filling out the T-12 form, in the upper lines of columns 5 and 7 the number of days worked is entered, in the lower lines - the number of hours worked by each employee during the accounting period; in column 5 - for the first half of the month, in column 7 - for the second.

Any organization has the right to use one of the following timesheet methods:

- in the report card, both appearances and absences from work are noted;

- in the report card, only deviations are noted (absenteeism, lateness, overtime hours, etc.).

When using the second method, in the timesheet in columns 5 and 7, in the top line, only the codes for the symbols of absences from work (vacations, days of temporary disability, business trips, leave in connection with training, time for performing state and public duties etc.), and the bottom lines of these columns remain empty.

If the organization uses the same type of payment for all employees and the corresponding account, then when compiling the time sheet in the T-12 form, columns 18 - 22 are not filled in section 2. If, however, different types of payment and corresponding accounts are established for different categories of employees, then the time sheet is filled columns 18 - 34.

If the employee goes on vacation, then holidays must be indicated in the time sheet, since non-working holidays falling on the vacation period are not included in annual vacation and are not paid.

If an employee is on vacation, there is no need to mark days off, as they are included in the concept of "calendar vacation days".

The suspension of an employee from work is taken into account in the corresponding column of the time sheet by putting down the time of absence from work, absences from work.

If an employee is on a business trip on a weekend or holiday, it is necessary to indicate in the report card the fact of his stay on a business trip, since such days will be paid to him in an increased amount.

Filling out the T-13 form. Form T-13 "Timesheet" in small organizations, as a rule, is not used. This form is used to record working time if the organization has automated processing credentials (see Appendix 2).

Timesheet forms in the T-13 form with partially completed details can be created using the tools computer science. These details include: structural unit, last name, first name, patronymic, profession (position), personnel number, i.e. data contained in directories of conditionally permanent information. In this case, the form of the time sheet changes in accordance with the accepted data processing technology.

In the T-13 form, daily working hours are noted in column 4. It contains four lines (two for each half of the month) and the number of columns corresponding to the month (15 and 16).

If the organization uses one (common for all employees) type of payment and a corresponding account, the details “type of payment code”, “corresponding account” are filled in the time sheet of form T-13 above the table with columns 7 - 9 and column 9, without filling column 7 and nine.

If the organization calculates wages for several (from two to four) types of payment and corresponding accounts, columns 7-9 are filled in when recording credentials.

If the number of types of payment and corresponding accounts exceeds four, an additional block with identical column numbers is provided in the T-13 form for filling in data on types of payment.

Twice a month (for the first and second half of the month) the total amount of working time is calculated - days and hours worked. The calculation is carried out by summing the numbers in the second line of columns 4 and 6 and entering the result in column 5. The data for the second half of the month is also obtained by summing columns 4 and 6, but the result is entered in column 7. In columns 8 - 13, data on working hours as a whole are entered per month.

Timesheets are kept for one year in the department (by the employee) where the timesheet is kept.

Bibliographic list

1. Andreeva, V. I. An example of filling out a time sheet / V. I. Andreeva / / HR Handbook. - 2006. - No. 2. – P.72 – 73.

2. Mitrofanova, V. V. Timesheet/ V. V. Mitrofanova// Directory of personnel officer. - 2004. - No. 11. – P.63 – 67.

3. Sankina, L. V. Timesheet/ L. V. Sankina// Handbook of the secretary and office manager. - 2007. - No. 8. - S. 36 - 39.

4. Labor Code Russian Federation. – M.: Prospekt, 2008. – 208 p.

Attachment 1

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